Texas Statutes
§ 122.051 — TAX IMPOSED; RATE.
Texas § 122.051
JurisdictionTexas
Code UTUtilities Code
This text of Texas § 122.051 (TAX IMPOSED; RATE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Utilities Code Code Ann. § 122.051 (2026).
Text
Sec. 122.051. TAX IMPOSED; RATE.
(a)A tax is imposed on each gas utility.
(b)The gas utility tax is imposed at the rate of one-half of one percent of the gross income of the gas utility.
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Legislative History
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
Nearby Sections
14
§ 122.001
DEFINITIONS.§ 122.051
TAX IMPOSED; RATE.§ 122.052
DEDUCTION OF CERTAIN COSTS.§ 122.101
TAX PAYMENT.§ 122.102
REPORT.§ 122.103
PAYMENT AND REPORT DEADLINE.§ 122.104
RECORDS.§ 122.201
PENALTY FOR FAILURE TO REPORT TAX.§ 122.202
PENALTY FOR FAILURE TO PAY TAX.§ 122.204
MINIMUM PENALTY.§ 122.205
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Bluebook (online)
Texas § 122.051, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/UT/122.051.